5.3.4 Form of presentation
The Electronic Headquarters of the Tax Agency incorporates the help service for completing form 303 « PRE 303 »and, for lessors, the specific service « Help with filling out Form 303 Landlords ».
The model 303 can be presented:
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Online with electronic certificate (mandatory for public limited companies, limited companies, large companies and those affiliated with the Central Delegation of Large Taxpayers (DCGC), those registered in the REDEME and Public Administrations) or also with Cl@ve (for natural persons).
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By presenting the printed form 303 (generated by using the printing service located in the Electronic Office), for natural persons , and entities not required to use an electronic certificate.
The forms 322 and 353 will be submitted compulsorily online with an electronic certificate.
The model 390 can be presented:
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Online with electronic certificate (mandatory for public limited companies and limited companies, attached to the DCGC or to any of the Regional Units of Large Companies, Public Administrations and taxpayers with a monthly settlement period) or also with Cl@ve (for natural persons unless the above circumstances apply).